Embodiments of the invention improve the 
power consumption and response speed of a heater for the gap 
flying height (hg) adjustment, to minimize an influence that the heater has on a life of a read element, and to provide a heater having resistance lines reduced in breaking and ensuring higher reliability. In one embodiment, a read / write element is formed near an 
air bearing surface (ABS) on a slider, and the circumference of the read / write element is filled with 
alumina. The read / write element includes an upper magnetic 
pole piece, a lower magnetic 
pole piece, a coil, and a 
resist filling around the coil, and a read element (MR) for performing reading, and an upper shield and lower shield for protecting the read element from an external 
magnetic field. A heater for adjusting the 
flying height is provided between the slider and the read / write element but near the read / write element. A 
temperature gradient relaxing material having a 
thermal conductivity higher than that of the heater and that of a material (
alumina) filling around the heater is formed near the heater.